P. Silverman & Son v. United States

This appeal presents for decision the question of the proper classification for customs duty purposes of “Old Woolen Dryer Felt Waste”' imported at the port of Portland, Maine, under the Tariff Act of 1930.

The merchandise was classified by the collector as woolen rags and assessed with duty at the rate of 18 cents per pound under the provisions therefor in paragraph 1105 of said act.

In the original protest and in an amendment thereto, numerous claims were made by the importer, but here appellant relies for the-most part upon the “principal claim” that the merchandise is properly dutiable…